{
"title": "Goods and Service Tax (GST) - Grade 10 ICSE",
"total_questions": 60,
"questions": [
{"id": 1, "difficulty": "easy", "question": "GST stands for ______. 🏷️", "options": {"A": "Goods and Sales Tax", "B": "Goods and Service Tax", "C": "General Sales Tax", "D": "General Service Tax"}, "correct_answer": "B"},
{"id": 2, "difficulty": "easy", "question": "GST is a ______ tax levied on the supply of goods and services. 📊", "options": {"A": "direct", "B": "indirect", "C": "property", "D": "income"}, "correct_answer": "B"},
{"id": 3, "difficulty": "easy", "question": "GST in India is levied by both ______ and state governments. 🏛️", "options": {"A": "central", "B": "municipal", "C": "village", "D": "international"}, "correct_answer": "A"},
{"id": 4, "difficulty": "easy", "question": "The GST rate of 5% is called the ______ rate. 🔢", "options": {"A": "nil", "B": "standard", "C": "reduced", "D": "high"}, "correct_answer": "C"},
{"id": 5, "difficulty": "easy", "question": "If the marked price of an item is ₹1000 and GST is 12%, the GST amount is ______. 🧮", "options": {"A": "₹12", "B": "₹120", "C": "₹112", "D": "₹1000"}, "correct_answer": "B"},
{"id": 6, "difficulty": "easy", "question": "CGST stands for ______ GST. 🔵", "options": {"A": "Central", "B": "Combined", "C": "Common", "D": "Commercial"}, "correct_answer": "A"},
{"id": 7, "difficulty": "easy", "question": "SGST stands for ______ GST. 🟢", "options": {"A": "Simple", "B": "State", "C": "Special", "D": "Sales"}, "correct_answer": "B"},
{"id": 8, "difficulty": "easy", "question": "When goods are sold within a state, ______ and SGST are charged. 🔄", "options": {"A": "CGST", "B": "IGST", "C": "UGST", "D": "PGST"}, "correct_answer": "A"},
{"id": 9, "difficulty": "easy", "question": "The final price paid by the customer including GST is called the ______ price. 💰", "options": {"A": "marked", "B": "selling", "C": "cost", "D": "retail"}, "correct_answer": "B"},
{"id": 10, "difficulty": "easy", "question": "If GST rate is 18% on a bill of ₹500, the total amount payable is ______. 💳", "options": {"A": "₹590", "B": "₹580", "C": "₹600", "D": "₹610"}, "correct_answer": "A"},
{"id": 11, "difficulty": "easy", "question": "Some essential items like food grains may have ______% GST. 🍞", "options": {"A": "0", "B": "5", "C": "12", "D": "18"}, "correct_answer": "A"},
{"id": 12, "difficulty": "easy", "question": "IGST is charged on ______ transactions. 🌐", "options": {"A": "intra-state", "B": "inter-state", "C": "local", "D": "international"}, "correct_answer": "B"},
{"id": 13, "difficulty": "easy", "question": "GST is calculated on the ______ price of the goods. 🏷️", "options": {"A": "discounted", "B": "marked", "C": "selling", "D": "manufacturing"}, "correct_answer": "B"},
{"id": 14, "difficulty": "easy", "question": "If the GST amount is ₹90 and rate is 10%, the marked price is ______. 🧮", "options": {"A": "₹900", "B": "₹1000", "C": "₹1100", "D": "₹1200"}, "correct_answer": "A"},
{"id": 15, "difficulty": "easy", "question": "GST was introduced in India in the year ______. 📅", "options": {"A": "2015", "B": "2016", "C": "2017", "D": "2018"}, "correct_answer": "C"},
{"id": 16, "difficulty": "easy", "question": "A dealer selling goods within Maharashtra charges ______. 🟢🔵", "options": {"A": "IGST", "B": "CGST+SGST", "C": "only SGST", "D": "only CGST"}, "correct_answer": "B"},
{"id": 17, "difficulty": "easy", "question": "If marked price = ₹800, GST = 5%, selling price = ______. 💵", "options": {"A": "₹840", "B": "₹850", "C": "₹860", "D": "₹880"}, "correct_answer": "A"},
{"id": 18, "difficulty": "easy", "question": "The highest GST slab in India is ______%. 📈", "options": {"A": "12", "B": "18", "C": "28", "D": "40"}, "correct_answer": "C"},
{"id": 19, "difficulty": "easy", "question": "GST on luxury items is usually in the ______ slab. 💎", "options": {"A": "lowest", "B": "middle", "C": "highest", "D": "zero"}, "correct_answer": "C"},
{"id": 20, "difficulty": "easy", "question": "If CGST is 9%, SGST will also be ______% for intra-state sale. ⚖️", "options": {"A": "0", "B": "9", "C": "18", "D": "27"}, "correct_answer": "B"},
{"id": 21, "difficulty": "medium", "question": "A shopkeeper buys goods at ₹2000 and sells at ₹2500. If GST rate is 12%, the GST collected from customer is ______. 🧮", "options": {"A": "₹240", "B": "₹300", "C": "₹360", "D": "₹400"}, "correct_answer": "B"},
{"id": 22, "difficulty": "medium", "question": "If the selling price including GST at 18% is ₹2360, the marked price is ______. 🔍", "options": {"A": "₹1800", "B": "₹2000", "C": "₹2200", "D": "₹2400"}, "correct_answer": "B"},
{"id": 23, "difficulty": "medium", "question": "For an inter-state sale, if IGST rate is 12%, it is equivalent to CGST ______% + SGST ______%. 🔄", "options": {"A": "6+6", "B": "12+0", "C": "0+12", "D": "8+4"}, "correct_answer": "A"},
{"id": 24, "difficulty": "medium", "question": "A manufacturer sells to dealer in another state. Which GST applies? 🌐", "options": {"A": "CGST", "B": "SGST", "C": "IGST", "D": "CGST+SGST"}, "correct_answer": "C"},
{"id": 25, "difficulty": "medium", "question": "If marked price = ₹1500, discount = 20%, GST = 18%, selling price = ______. 💰", "options": {"A": "₹1416", "B": "₹1500", "C": "₹1620", "D": "₹1770"}, "correct_answer": "A"},
{"id": 26, "difficulty": "medium", "question": "GST payable = Output GST - ______ GST. ➖", "options": {"A": "Sales", "B": "Purchase", "C": "Input", "D": "Output"}, "correct_answer": "C"},
{"id": 27, "difficulty": "medium", "question": "A product has MRP ₹1200 including GST at 20%. The pre-GST price is ______. 🏷️", "options": {"A": "₹1000", "B": "₹960", "C": "₹1100", "D": "₹1150"}, "correct_answer": "A"},
{"id": 28, "difficulty": "medium", "question": "If CGST = ₹180 and SGST = ₹180 on an item, the total GST rate is ______%. 🧮", "options": {"A": "9", "B": "18", "C": "36", "D": "12"}, "correct_answer": "B"},
{"id": 29, "difficulty": "medium", "question": "A dealer in Delhi sells to customer in Punjab. Which tax is charged? 🚚", "options": {"A": "CGST+SGST", "B": "IGST", "C": "SGST only", "D": "CGST only"}, "correct_answer": "B"},
{"id": 30, "difficulty": "medium", "question": "If GST inclusive price is ₹1180 and rate is 18%, GST amount = ______. 💵", "options": {"A": "₹180", "B": "₹200", "C": "₹216", "D": "₹236"}, "correct_answer": "A"},
{"id": 31, "difficulty": "medium", "question": "Input tax credit means you can deduct tax paid on ______ from tax collected on sales. 📥📤", "options": {"A": "purchases", "B": "salaries", "C": "rent", "D": "travel"}, "correct_answer": "A"},
{"id": 32, "difficulty": "medium", "question": "A bookseller buys books at ₹5000 and pays GST ₹900. He sells at ₹7000 and charges GST ₹1260. His net GST payable is ______. ⚖️", "options": {"A": "₹360", "B": "₹900", "C": "₹1260", "D": "₹2160"}, "correct_answer": "A"},
{"id": 33, "difficulty": "medium", "question": "If a bill shows CGST = ₹150, SGST = ₹150, total GST rate = ______%. 🔢", "options": {"A": "5", "B": "10", "C": "12", "D": "15"}, "correct_answer": "D"},
{"id": 34, "difficulty": "medium", "question": "A car priced at ₹6,00,000 has GST of 28%. The total cost to customer = ______. 🚗", "options": {"A": "₹6,28,000", "B": "₹6,72,000", "C": "₹7,68,000", "D": "₹8,00,000"}, "correct_answer": "C"},
{"id": 35, "difficulty": "medium", "question": "If pre-GST price = ₹800 and GST = ₹144, the GST rate is ______%. 📊", "options": {"A": "12", "B": "15", "C": "18", "D": "20"}, "correct_answer": "C"},
{"id": 36, "difficulty": "medium", "question": "For a restaurant bill of ₹2000 with 5% GST, the total = ______. 🍽️", "options": {"A": "₹2100", "B": "₹2200", "C": "₹2300", "D": "₹2400"}, "correct_answer": "A"},
{"id": 37, "difficulty": "medium", "question": "A shopkeeper pays ₹240 as CGST and ₹240 as SGST on purchase. If his sale GST is ₹360 each, his payable CGST = ______. 💼", "options": {"A": "₹120", "B": "₹240", "C": "₹360", "D": "₹600"}, "correct_answer": "A"},
{"id": 38, "difficulty": "medium", "question": "If IGST = ₹360 on inter-state sale, equivalent CGST and SGST would be ______ each. 🔄", "options": {"A": "₹180", "B": "₹360", "C": "₹720", "D": "₹0"}, "correct_answer": "A"},
{"id": 39, "difficulty": "medium", "question": "An item priced at ₹1200 is sold with 12% GST. If shopkeeper offers 10% discount, selling price = ______. 💸", "options": {"A": "₹1209.60", "B": "₹1296", "C": "₹1344", "D": "₹1400"}, "correct_answer": "A"},
{"id": 40, "difficulty": "medium", "question": "If output GST = ₹5000, input GST = ₹3200, net GST payable = ______. 📄", "options": {"A": "₹1800", "B": "₹3200", "C": "₹5000", "D": "₹8200"}, "correct_answer": "A"},
{"id": 41, "difficulty": "hard", "question": "A dealer in Karnataka purchases goods worth ₹50,000 from Maharashtra paying IGST @12%. He sells in Karnataka for ₹70,000 with 12% GST. His net GST payable is? 🧮", "options": {"A": "₹2400", "B": "₹3600", "C": "₹6000", "D": "₹8400"}, "correct_answer": "A"},
{"id": 42, "difficulty": "hard", "question": "If MRP includes GST and is ₹1416, GST rate is 18%, the price before GST is? 🔍", "options": {"A": "₹1180", "B": "₹1200", "C": "₹1240", "D": "₹1300"}, "correct_answer": "B"},
{"id": 43, "difficulty": "hard", "question": "A product is sold at ₹10,000 inclusive of 12% GST and 10% discount on marked price. The marked price is? 🏷️", "options": {"A": "₹11,000", "B": "₹11,500", "C": "₹12,000", "D": "₹12,500"}, "correct_answer": "D"},
{"id": 44, "difficulty": "hard", "question": "A trader buys at ₹8000 (excluding GST) and pays GST @18%. He sells at ₹11,800 (including GST). His profit before tax is? 💰", "options": {"A": "₹2000", "B": "₹2360", "C": "₹3000", "D": "₹3800"}, "correct_answer": "A"},
{"id": 45, "difficulty": "hard", "question": "If CGST paid = ₹900, SGST paid = ₹900, and output CGST = ₹1500, output SGST = ₹1500, net CGST payable = ______. ⚖️", "options": {"A": "₹600", "B": "₹900", "C": "₹1500", "D": "₹2400"}, "correct_answer": "A"},
{"id": 46, "difficulty": "hard", "question": "A shopkeeper sold an article for ₹2832 inclusive of GST @18%. If he made 20% profit before tax, cost price = ? 📈", "options": {"A": "₹2000", "B": "₹2200", "C": "₹2400", "D": "₹2500"}, "correct_answer": "A"},
{"id": 47, "difficulty": "hard", "question": "Inter-state sale: IGST 12% = CGST 6% + SGST 6%. If IGST collected = ₹2400, equivalent CGST+SGST = ______ each. 🔄", "options": {"A": "₹1200", "B": "₹2400", "C": "₹4800", "D": "₹0"}, "correct_answer": "A"},
{"id": 48, "difficulty": "hard", "question": "A bill shows total GST ₹5400. If CGST and SGST are equal, and rate is 18%, the taxable value is? 🧾", "options": {"A": "₹15,000", "B": "₹18,000", "C": "₹30,000", "D": "₹36,000"}, "correct_answer": "C"},
{"id": 49, "difficulty": "hard", "question": "If a dealer’s output GST is ₹12,000 and input GST is ₹8500, and he pays late with penalty 10%, total payment = ______. ⚠️", "options": {"A": "₹3500", "B": "₹3850", "C": "₹12,000", "D": "₹13,200"}, "correct_answer": "B"},
{"id": 50, "difficulty": "hard", "question": "An article marked ₹6000 sold after 20% discount, then 10% GST added. Selling price = ______. 💵", "options": {"A": "₹5280", "B": "₹5808", "C": "₹6000", "D": "₹6600"}, "correct_answer": "A"},
{"id": 51, "difficulty": "hard", "question": "A person buys at ₹10,000 + GST 5%, sells at ₹12,000 + GST 5%. His profit after adjusting GST credit is? 💼", "options": {"A": "₹2000", "B": "₹1900", "C": "₹2100", "D": "₹2200"}, "correct_answer": "A"},
{"id": 52, "difficulty": "hard", "question": "If selling price inclusive of GST is ₹9440 and GST rate is 18%, the GST amount is? 🔍", "options": {"A": "₹1440", "B": "₹1520", "C": "₹1600", "D": "₹1680"}, "correct_answer": "A"},
{"id": 53, "difficulty": "hard", "question": "A mobile priced ₹25,000 has GST 12%. Dealer gets 10% discount on list price before GST. Amount dealer pays = ______. 📱", "options": {"A": "₹24,000", "B": "₹24,800", "C": "₹25,200", "D": "₹28,000"}, "correct_answer": "B"},
{"id": 54, "difficulty": "hard", "question": "If CGST = 9%, SGST = 9%, total GST = 18%. For intra-state sale of ₹40,000, SGST amount = ______. 🧮", "options": {"A": "₹3600", "B": "₹4000", "C": "₹7200", "D": "₹8000"}, "correct_answer": "A"},
{"id": 55, "difficulty": "hard", "question": "A shopkeeper bought goods at ₹x, paid GST ₹1800 @12%. Sold at 20% profit before tax, charged GST ₹2160. Find x. 📊", "options": {"A": "₹12,000", "B": "₹13,000", "C": "₹14,000", "D": "₹15,000"}, "correct_answer": "D"},
{"id": 56, "difficulty": "hard", "question": "If a product’s price after 12% GST is ₹5600, price before GST = ______. 🏷️", "options": {"A": "₹5000", "B": "₹5200", "C": "₹5400", "D": "₹5600"}, "correct_answer": "A"},
{"id": 57, "difficulty": "hard", "question": "For inter-state sale, IGST = 12%. If taxable value = ₹75,000, IGST = ______. 🌐", "options": {"A": "₹6000", "B": "₹7500", "C": "₹9000", "D": "₹12,000"}, "correct_answer": "C"},
{"id": 58, "difficulty": "hard", "question": "A bill shows CGST = ₹472.5, SGST = ₹472.5, rate = 18%. The bill amount before GST = ______. 🧾", "options": {"A": "₹5000", "B": "₹5250", "C": "₹5500", "D": "₹6000"}, "correct_answer": "B"},
{"id": 59, "difficulty": "hard", "question": "If net GST payable by a dealer is ₹2100, output GST = ₹8500, input GST = ______. 📥", "options": {"A": "₹6400", "B": "₹7400", "C": "₹10,600", "D": "₹12,000"}, "correct_answer": "A"},
{"id": 60, "difficulty": "hard", "question": "An article sold for ₹2650 inclusive of 6% GST. If seller paid GST of ₹120 on purchase, his GST liability = ______. ⚖️", "options": {"A": "₹30", "B": "₹120", "C": "₹150", "D": "₹265"}, "correct_answer": "A"}
]
}